The SECURE 2.0 Act of 2022 is the most significant overhaul of US retirement savings law in decades. Signed into law on December 29, 2022, it made more than 90 changes to retirement account rules — many of which took effect in 2023, 2024, and beyond. In 2026, several key provisions are fully in effect, including the raised RMD age, enhanced catch-up contributions, and 529-to-Roth rollovers.
Key takeaway: The biggest SECURE 2.0 changes for most savers in 2026 are: (1) RMDs start at age 73 (not 72), (2) workers ages 60-63 can now contribute up to $34,750 to a 401(k), and (3) leftover 529 money can now be moved to a Roth IRA.
SECURE 2.0 Key Changes at a Glance
| Change | Old Rule | SECURE 2.0 Rule | Effective |
|---|---|---|---|
| RMD start age | 72 (SECURE 1.0) | 73 (born 1951-1959) / 75 (born 1960+) | 2023 |
| 401(k) catch-up (ages 60-63) | $7,500 | $11,250 | 2025 |
| 529-to-Roth rollover | Not allowed | Up to $35,000 lifetime | 2024 |
| Roth 401(k) RMDs eliminated | Required at 73 | No RMD during owner’s lifetime | 2024 |
| Auto-enrollment requirement | Optional | Required for new plans | 2025 |
| Emergency savings match | Not available | Employers can match emergency savings | 2024 |
| SIMPLE IRA catch-up (ages 60-63) | $3,500 | $5,250 | 2025 |
| Qualified charitable distributions | $100,000 limit | Indexed for inflation | 2024 |
1. The New RMD Age: 73 (and Eventually 75)
The change: SECURE 2.0 raised the Required Minimum Distribution (RMD) starting age from 72 to 73.
| Birth Year | RMD Start Age |
|---|---|
| 1950 or earlier | 70½ (original pre-SECURE rule) |
| 1951–1959 | 73 |
| 1960 and later | 75 |
Why this matters: Every extra year you delay RMDs is a year your money compounds tax-deferred. Pushing from 72 to 73 gives savers one more year of tax-free growth — and another year to do Roth conversions before RMDs begin.
Roth 401(k) owners: A major win — SECURE 2.0 eliminated RMDs from Roth 401(k) and Roth 403(b) accounts during the original owner’s lifetime, effective 2024. Previously, Roth 401(k)s were subject to RMDs even though Roth IRAs were not.
Missed RMD penalty reduction: SECURE 2.0 also cut the penalty for missing an RMD from 50% to 25% — and to 10% if corrected within the “correction window.”
2. Super Catch-Up Contributions for Ages 60–63
The change: Starting in 2025, workers ages 60, 61, 62, and 63 can make higher catch-up contributions to workplace plans.
| Age | 2026 401(k)/403(b)/457(b) Contribution Limit |
|---|---|
| Under 50 | $23,500 |
| 50–59 or 64+ | $31,000 ($23,500 + $7,500) |
| 60–63 | $34,750 ($23,500 + $11,250) |
The super catch-up is the greater of $10,000 or 150% of the regular catch-up — indexed for inflation. In 2026, that equals $11,250.
SIMPLE IRA and SIMPLE 401(k): The super catch-up for ages 60-63 is $5,250 (vs $3,500 standard), for a total of $19,750.
IRA catch-up: Starting 2024, the $1,000 IRA catch-up contribution is also indexed for inflation (though it remains $1,000 in 2026 due to current inflation levels).
3. 529-to-Roth IRA Rollovers
The change: Beginning January 1, 2024, unused 529 plan funds can be rolled over to a Roth IRA for the 529 beneficiary.
The rules:
- The 529 account must have been open for at least 15 years
- Rollovers are limited to the annual Roth IRA contribution limit per year ($7,000 in 2026 / $8,000 if 50+)
- Lifetime maximum: $35,000 total per beneficiary
- Roth IRA income limits do not apply to this rollover
- Rollover amounts cannot include contributions (or earnings from those contributions) made in the last 5 years
Who benefits: Parents who over-funded a 529 or whose child received scholarships or chose a less expensive school. This provision turns 529s into a more flexible savings tool — a “stealth Roth IRA” for college-aged beneficiaries.
4. Automatic Enrollment Requirements
The change: SECURE 2.0 requires new 401(k) and 403(b) plans established after December 29, 2022 to automatically enroll eligible employees at a minimum 3% contribution rate (escalating to 10%).
Effective date: Plan years beginning after December 31, 2024.
Opt-out: Employees can still opt out of automatic enrollment. But research consistently shows that automatic enrollment dramatically increases participation rates.
Small business exemption: Plans maintained by businesses with 10 or fewer employees, or plans in existence before December 29, 2022, are exempt.
5. Emergency Savings Accounts Linked to Retirement Plans
The change: Employers can now offer a pension-linked emergency savings account (PLESA) — essentially a Roth account attached to a 401(k) plan — to non-highly compensated employees.
Key terms:
- Annual contributions capped at $2,500
- Contributions are after-tax (Roth-style)
- First 4 withdrawals per year must be penalty-free
- Employer can match PLESA contributions as if they were 401(k) contributions
Who this helps: Workers who would otherwise dip into 401(k) funds for emergencies (triggering taxes + 10% penalty).
6. Student Loan Repayment as 401(k) Match
The change: Employers can now count a qualifying student loan repayment as an “elective deferral” for purposes of triggering employer matching contributions.
Effective date: January 1, 2024.
How it works: If you pay $300/month toward student loans instead of contributing to your 401(k), your employer can still provide the 401(k) match as if you had contributed. This helps borrowers who feel they can’t save for retirement while paying off student debt.
What SECURE 2.0 Did NOT Change
- Traditional IRA contribution limits — still $7,000 / $8,000 if 50+
- Roth IRA income limits — still phase out at $150K-$165K (single) and $236K-$246K (MFJ)
- 401(k) deductibility — always pre-tax (or Roth post-tax); no change
- Backdoor Roth IRA — still legal and unchanged
- 10% early withdrawal penalty — still applies before 59½ (with existing exceptions)
Related Resources
- Retirement Planning Guide 2026 — full retirement planning hub
- Required Minimum Distributions — current RMD rules
- Roth Conversion Guide — planning Roth conversions before RMDs
- 403(b) Plan Guide — workplace retirement plan with SECURE 2.0 changes
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